26 USC 7623: Expenses of detection and punishment of frauds
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26 USC 7623: Expenses of detection and punishment of frauds Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLESubchapter B-General Powers and Duties
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§7623. Expenses of detection and punishment of frauds

The Secretary, under regulations prescribed by the Secretary, is authorized to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law.

(Aug. 16, 1954, ch. 736, 68A Stat. 904 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 .)

References in Text

The internal revenue laws, referred to in text, are classified generally to this title.

Amendments

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.